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Full-Text Articles in Law
Morse Code, Da Vinci Code, Tax Code And ... Churches: An Historical And Constitutional Analysis Of Why Section 501(C)(3) Does Not Apply To Churches, Jennifer M. Smith
Morse Code, Da Vinci Code, Tax Code And ... Churches: An Historical And Constitutional Analysis Of Why Section 501(C)(3) Does Not Apply To Churches, Jennifer M. Smith
Journal Publications
This article is about the United States federal tax code and churches. In particular, it discusses the interplay between section 501(c)(3) and churches in America. Section II presents a background of the history of the tax exemption for churches and the judicial holdings relative to that exemption. Section III explores the historical development of the separation between church and state, tax exemptions, and section 501(c)(3). Section V analyzes section 501(c)(3) under the Constitution's free speech and religion clauses. Section V proposes a recommendation, and Section VI is the conclusion.
Taxation Of Profit Interests And The Reverse Mancur Olson Phenomenon, Darryll K. Jones
Taxation Of Profit Interests And The Reverse Mancur Olson Phenomenon, Darryll K. Jones
Journal Publications
The Article proceeds from this point through four acts, each of which highlights, largely without subjective judgment whenever possible, the rent-seeking and rent extraction motivations animating the outcomes. Indeed, the Article agrees with the idea that rent seeking and rent extractions are rational behaviors and indeed may even have a legitimate place in tax law. So, in Act I the Article describes the law as it came to be as a result of Diamond v. Commissioner, a relatively small dollar amount case that challenged the unstated political compromise theretofore existing. Diamond and its aftermath provide the first evidence of successful …